Refund of duty drawback claim repaid earlier - recovery of drawback amount had become final as it had...

Refund of duty drawback claim repaid earlier - recovery of drawback amount had become final as it had been accepted by the applicant who did not challenge it any appellate forum and paid the confirmed dues. Therefore, Government holds that question of any refund of duty paid pursuant to such an order which has attained finality does not arise. - CGOVT .....

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